Required information [The following information applies to the questions displayed below.) The following data is provided for Garcon Company and Pepper Company Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net Garcon Company $ 14,000 15,300 11,000 31,250 21,000 18,500 24,400 5,300 9,900 8,800 23,000 1,400 4,940 34,000 55,600 220,530 27,000 267,500 14,800 Peter Company $ 18,100 23,100 12,300 25,300 35,400 13,500 22,000 7,600 16,250 3,400 50,500 9,760 3,450 54,000 53,200 295,010 21,700 118,825 21,450 Required: 1. Complete the table to find the cost of goods manufactured for both Garcon Company and Pepper Company for the year ended December 31, 2017 December 31, 2017. Garcon Company Pepper Company Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured Required 1 Required 2 Complete the table to calculate the cost of goods sold for both Garcon Com December 31, 2017. Garcon Company Pepper Company Cost of goods available for sale Cost of goods sold